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V2797-14 ·17 October 2014 ·consulta-vinculante Medium impact
Tax

Tax residency in Spain determined by presence, economic interests or family residence

A worker moves to Panama with his family after an initial solo period and seeks to determine his Spanish tax residency for 2013. The DGT states that he will be considered a resident if he stays for more than 183 days or if his family's main residence is in Spain, unless he can prove foreign tax residency.

In 6 key points

Lifecycle

2014-10-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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